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卸売業（おろしうりぎょう）

In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, wholesale business as referred to in Article 38, paragraph (2) of those provisions, whose purchases a small business operator that found it hard to divide them by tax rate could split between the reduced and standard rates by a set ratio from 1 October 2019.

前条第二項に規定する卸売業

小売業（こうりぎょう）

In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, retail business as referred to in Article 38, paragraph (2) of those provisions, whose purchases a small business operator that found it hard to divide them by tax rate could split between the reduced and standard rates by a set ratio from 1 October 2019.

同条第二項に規定する小売業

従量割（じゅうりょうわり）

The quantity-based portion (従量割) of tobacco consumption tax as defined in Article 2, paragraph (1), item (iv) of the tobacco consumption tax law (Act No. 72 of 1984), in the transitional rule of the supplementary provisions (附則) of Act No. 13 of 1986 for manufactured tobacco removed from the factory before 1 May 1986.

同法第二条第一項第四号に規定する従量割

保険年度（ほけんねんど）

The period from 1 April to 31 March of the following year.

労働保険の保険料の徴収等に関する法律第二条第四項に規定する保険年度

都道府県等（とどうふけんとう）

A prefecture, municipality or special ward (特別区).

同条第一項第一号に規定する都道府県等

組織再編成（そしきさいへんせい）

In Article 8 of the supplementary provisions (附則) of Act No. 79 of 2002, a merger, company split or contribution in kind (現物出資), limited to one carried out on or after the date that Act came into effect (施行日).

合併、分割又は現物出資をいい、施行日以後に行ったものに限る

控除限度額（こうじょげんどがく）

In Article 32 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the limitation on a creditable amount as Article 69, paragraph (1) of the Corporation Tax Act as amended by that Act defines it.

同条第一項に規定する控除限度額

課税済金額（かぜいずみきんがく）

Under the rules on controlled foreign companies, the taxable amounts (課税対象金額) and similar amounts of a foreign corporation already counted in a shareholder's income in earlier periods — the past three years for a resident, the business years beginning in the past ten years for a domestic corporation — that a Cabinet Order (政令) attributes to the shares it holds directly, less the dividends, etc. from that corporation already set against them.

同号に規定する課税済金額

分社型分割等（ぶんしゃがたぶんかつとう）

In Article 8, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 79 of 2002, a company split by spin-off (分社型分割), a contribution in kind (現物出資) or a post-formation acquisition of assets (事後設立) as defined in Article 2, item (xii)-6 of this Act as that Act amended it.

分社型分割、現物出資又は事後設立（新法人税法第二条第十二号の六に規定する事後設立をいう。）

の発泡性酒類（のはっぽうせいしゅるい）

Other sparkling liquors (その他の発泡性酒類) as defined in Article 36, paragraph 2, item 3 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), as used in transitional provisions on liquor tax (酒税) rates in the supplementary provisions of Act No. 7 of 2018 and Act No. 3 of 2023.

所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第三号に規定するその他の発泡性酒類

連結確定申告書（れんけつかくていしんこくしょ）

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated tax return as defined in Article 2(xxxii) of the Corporation Tax Act as it stood before that Act amended it: the return filed under Article 81-22(1) of that Act for consolidated tax payment (連結納税), including a late return.

旧法人税法第二条第三十二号に規定する連結確定申告書

個別課税済金額（こべつかぜいずみきんがく）

In Article 126, paragraphs (4) to (6) of the supplementary provisions (附則) of Act No. 8 of 2020, the individually taxed amount for a consolidated business year as defined in Article 68-92, paragraph (4), item (ii) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it (四年旧措置法).

四年旧措置法第六十八条の九十二第四項第二号に規定する個別課税済金額

障害者支援施設等（しょうがいしゃしえんしせつとう）

In Articles 15 and 16 of the supplementary provisions (附則) of Act No. 24 of 2012, a facility designed to support persons with disabilities (障害者支援施設) or Nozominosono (のぞみの園) under Article 3(3)(iii), or a relief facility (救護施設), rehabilitation facility (更生施設) or women's protection facility (婦人保護施設) under Article 3(3)(iv), of the Child Allowance Act as amended by Article 2 of that Act.

新児童手当法第三条第三項第三号に規定する障害者支援施設若しくはのぞみの園又は同項第四号に規定する救護施設、更生施設若しくは婦人保護施設

特定吸収分割会社（とくていきゅうしゅうぶんかつがいしゃ）

A company that was a general electricity utility (一般電気事業者) or wholesale electricity utility (卸電気事業者) as defined in Article 2, paragraph 1, item 2 or 4 of the Electricity Business Act as it stood before Article 1 of the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014) amended it, and that, from 24 June 2015 to 1 April 2020, splits off business as the splitting company in an absorption-type company split (吸収分割) under Article 757 of the Companies Act.

電気事業法等の一部を改正する法律（平成二十六年法律第七十二号）第一条による改正前の電気事業法第二条第一項第二号に規定する一般電気事業者又は同項第四号に…

法人事業税交付金（ほうじんじぎょうぜいこうふきん）

In Article 6 of the supplementary provisions (附則) of Act No. 13 of 2016, the grant out of the enterprise tax (事業税) on corporations' businesses that Article 72-76 or Article 734, paragraph 4 of the Local Tax Act, as amended by the provisions of that Act which came into effect on 1 October 2019, requires prefectures and Tokyo Metropolis (都) to pay to municipalities.

元年新法第七十二条の七十六又は第七百三十四条第四項の規定により市町村に対し交付するものとされる法人の事業税に係る交付金

金融商品取引業者（きんゆうしょうひんとりひきぎょうしゃ）

In Article 10, paragraphs (1) and (3) and Article 12 of the supplementary provisions (附則) of Act No. 28 of 2019, a person registered by the Prime Minister under Article 29 of this Act (Article 2, paragraph (9)).

金融商品取引法第二条第九項に規定する金融商品取引業者

投資運用関係業務（とうしうんようかんけいぎょうむ）

In Article 8 of the supplementary provisions (附則) of Act No. 32 of 2024, investment management-related services (投資運用関係業務) as defined in Article 2, paragraph (43) of this Act as amended by that Act.

新金融商品取引法第二条第四十三項に規定する投資運用関係業務

地域福利増進事業等（ちいきふくりぞうしんじぎょうとう）

A regional welfare enhancement project (地域福利増進事業), a project eligible for expropriation (収用適格事業) or an urban planning project (都市計画事業), as provided for in Article 43, paragraph (1) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner.

同法第四十三条第一項に規定する地域福利増進事業等

後期高齢者調整金額（こうきこうれいしゃちょうせいきんがく）

In Article 30, paragraph (3) and Article 31, paragraph (3) of the supplementary provisions (附則) of Act No. 31 of 2015, the old-old aid adjustment amount of Article 119, paragraphs (1) and (2) of this Act: the amount worked out for each insurer, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, taking account of the interest arising on the difference between the estimated and the fixed aid for the old-old (後期高齢者支援金) of all insurers for the fiscal year before last, and other circumstances; it goes with the difference between the estimated and fixed aid of the municipalities (市町村) in a prefecture's area two years before in working out the prefecture's aid for the old-old for fiscal 2018 and 2019.

高齢者の医療の確保に関する法律第百十九条第一項に規定する後期高齢者調整金額

確定前期高齢者納付金（かくていぜんきこうれいしゃのうふきん）

In the supplementary provisions (附則) of Act No. 28 of 2012, the final young-old payment referred to in Article 37, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, against which the provisional young-old payment (概算前期高齢者納付金) for fiscal 2010 is compared: the difference adjusts the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012 (Article 3, paragraphs (1) and (3)).

高齢者の医療の確保に関する法律第三十七条第一項の確定前期高齢者納付金